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J
JayH
Level 2
February 25, 2023
Question

Cruise ship employee, received W-2, no fica withheld

  • February 25, 2023
  • 1 reply
  • 20 views

Client, a US citizen, working for a foreign cruise line, received a W-2 with only federal taxes withheld.  Is client responsible for paying all, half or none of the social security taxes?  If responsible, hoe do I enter the info into Lacerte.

Thanks to all for any assistance.

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1 reply

qbteachmt
qbteachmt
Level 15
February 26, 2023

I found this: "Rev. Rul 92-106. It states that if the employer is foreign and the employee a US person, income taxes must be withheld if the ship touches port in the US. The income is not subject to FICA or FUTA because no services were performed in the US."

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    J
    JayHAuthor
    Level 2
    February 26, 2023

    Thanks for the quick response.

    So the employee is not responsible to pay any fica taxes on their own?

    qbteachmt
    qbteachmt
    Level 15
    February 26, 2023

    If their duties are such that, while in the US they are "off the clock" then there are no services being provided. You can read that ruling for yourself.

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